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PeerBasis
Compensation Comparability Determination

Interlocking Ministries Inc

Executive Director / CEO

EIN 452364050
NC · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Robert K Johnson, Executive Director / CEO ($87,078) against every comparable organization that fit the selection criteria — 262 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Robert K Johnson — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

262 organizations qualified on sector, size, and geography 262 within the band form the benchmarked peer set.

Distribution of comparable compensation

$152 total compensation of comparable organizations → $156,819 $87,078
$8,22410th
$21,23025th
$38,454Median
$62,97775th
$85,93390th
$87,078This org · 91st
p10$8,224
p25$21,230
p50$38,454
p75$62,977
p90$85,933
$87,078

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to NC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Valor Classical Christian Academy Inc WI$349,030 34 Grade Teacher $9,120 $8,980 2025
Providence Christian School WA$348,332 Board $4,564 $4,072 2023
Creating Hope Inc OH$349,714 Director $4,800 $4,920 2024
Lincoln Heights Tutorial Program CA$350,503 Exec. Director $75,000 $62,678 2024
Journey School Of Houston TX$350,685 Clinical Director Vice Chair $44,155 $42,747 2024
Deep Roots School Inc NJ$351,162 Treasurer $47,981 $40,391 2025
Royal Legacy Christian Academy IA$346,133 Executive Di $18,359 $20,029 2023
Boise Classical Academy Inc ID$352,443 President $32,278 $34,213 2023
Engaging Young Minds Academy Inc FL$345,013 President $45,138 $42,250 2023
Thomasville Antiques Show Foundation Inc GA$353,321 Executive Director $27,250 $27,301 2023
Genesis Ministries FL$354,766 President $33,000 $30,003 2024
Grace Preparatory Academy Of Greater MA$354,941 President $175 $152 2024
Scholars Christian Preschool And Academy Inc FL$355,881 Executive Director $78,000 $70,916 2024
Wellspring Cultural&educational Foundation Inc CT$341,900 Execuitve Director $88,800 $82,960 2023
Global Conservation Leaders Inc CA$341,786 Ceo $4,679 $3,910 2024
Cascades Montessori Middle School WA$341,347 Secretary Teacher Admin $67,256 $56,774 2025
Geneva Childrens Center CA$340,806 Director $63,440 $54,583 2023
Vision 2020 Education Foundation MN$357,509 President/treasurer $14,286 $14,065 2023
Los Alamos Public Schools Foundation NM$339,687 Executive Dir. $56,164 $60,190 2023
Lifeprep Projects Inc NC$339,374 Exec Directo $7,663 $7,663 2024
Jewell School AZ$358,641 Officer/trea $35,750 $34,258 2023
Cager Athletic Association CA$338,390 Ceo $39,150 $32,718 2024
Offense Ministries Inc IL$338,137 Headmaster/s $40,721 $38,745 2024
St John Paul Ii Independent School Inc KS$338,029 Principal $60,000 $64,586 2023
King's Academy TX$360,086 Head Of School $99,146 $98,820 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to NC cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default91st
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted88th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Robert K Johnson) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 262 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $87,078 is reasonable (approximately the 91st percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.